Perceived Auditor Independence

Asia-Pacific Journal of Accounting

Volumn 4, Issue 1, 1997, Pages 93-107

  Falk, Haim ^b   Frucot, Veronique ^a  

^a RUTGERS UNIVERSITY   (United States)

^b NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0011084594     PISSN: 10293574     EISSN: None     Source Type: Journal    
DOI: 10.1080/10293574.1997.10510512     Document Type: Article

References (21)

1. Advisory Panel on Auditor Independence. 1994. Strengthening the Professionalism of the Independent Auditor. Stamford, CT: Public Oversight Board. September 13
2. Arthur Andersen & Co. 1975. Report of the Public Review Board of Arthur Andersen & Co. (September 26) Chicago, Ill: Arthur Andersen & Co.
3. American Institute of Certified Public Accountants Special Committee. 1994. Improving Business Reporting—A Customer Focus: Meeting the Information Needs of Investors and Creditors (March) New York, NY: AICPA. on Financial Reporting (the Jenkins Committee)
4. Antle, R. 1984. Auditor Independence. Journal of Accounting Research (Spring),: 1–20.
5. Beck, P., Frecka, T. and Solomon, I. 1988. An Empirical Analysis of the Relationship between MAS Involvement and Auditor Tenure: Implications for Auditor Independence. Journal of Accounting Literature, 7: 65–84.
6. Carey, J. L. 1985. “ The Independence Concept Revisited. ”. In The Ohio CPA Journal (Spring): 5–8)
7. Elitzur, R. and Falk, H. “ Forthcoming. Auctions for Audit Services and Low Balling ”. In Auditing: A Journal of Practice & Theory.
8. Elitzur, R. and Falk, H. 1996. Planned Audit Quality. Journal of Accounting and Public Policy, 15 (2): 247–269.)
9. Fanner, T. A., Rittenberg, L. E. and Trumpeter, G. M. 1987. “ An Investigation of the Impact of Economic and Organizational Factors on Auditor Independence. ”. In Auditing: A Journal of Practice & Theory (Fall) 1–14.
10. Goldman, A. and Barlev, B. 1974. “ The Auditor-Firm Conflict of Interests: Its Implications for Independence. ”. In The Accounting Review (October) 707–718.
11. Kay, S. R. and Searfoss, D. G. 1994. Handbook of Accounting and Auditing. New York: Warren Gorham Lamont.
12. Kinney, W. R.Jr. 1994. Audit Litigation Research: Professional Help is Needed. Accounting Horizons, 8: 80–86. (June)
13. Magee, R. P. and Tseng, M. 1990. Audit Pricing and Independence. The Accounting Review, 65: 315–36. (April)
14. National Commission on Fraudulent Financial Reporting (Treadway Commission). 1987. Report of the National commission on Fraudulent Financial Reporting. New York: American Institute of Certified Public Accountants.
15. Nichols, D. R. and Price, K. H. 1976. “ The Auditor-Firm Conflict: An Analysis Using Concepts of Exchange Theory. ”. In The Accounting Review (April) 335–346.
16. Olson, W. E. 1982. The Accounting Profession—Years of trial: 1969–1980 New York, N.Y.: AICPA.
17. Schindler, A. 1994. Auditor Independence. De Accountant, 101: 80–83. (October)
18. Securities and Exchange Commission. 1979. Accounting Series Release No. 264. Scope of Services by Independent Accountants (June 14) Washington, D.C.: SEC.
19. Siliciano, J. A. 1988. Negligent Accounting and the Limits on Instrumental Tort Reform. Michigan Law Review., 86 (8) August: 1929–1980.
20. Washington Update”. 1996. Securities Litigation Reform Bill Is Now Law. Journal of Accountancy., 181 (2) February: 13 14
21. Watts, R. L. and Zimmerman, J. L. 1986. Positive Accounting Theory Englewood Cliffs, NJ: Prentice Hall.